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Fiscal Year 2020 Statutory Review of Disclosure of Collection Activities on Joint Returns

Report Information

Date Issued
Report Number
2020-30-048
Report Type
Audit
Joint Report
Yes
Participating OIG
Treasury Inspector General for Tax Administration
Agency Wide
Yes (agency-wide)
Questioned Costs
$0
Funds for Better Use
$0
View Report

Recommendations

The Director, Collection, should update the December 19, 2019, memorandum to the Field Collection function and the ACS function to include instructions which emphasize that disclosures to taxpayers who filed joint returns also includes those with mirrored accounts.

The Director, Collection, should update the ACS function IRM to provide similar guidance to what is provided in the Field Collection function IRM on what collection activity must be disclosed to taxpayers who jointly filed returns, whether they are married, divorced, or separated and whether they have mirrored accounts.